The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995

1. Introductory Text

2. 1. These regulations may be cited as the Value Added Tax...

3. 2. The Value Added Tax (General) Regulations 1985 shall be amended...

4. 3. In regulation 38— (a) the words “and in regulation 47”...

5. 4. Regulation 47 shall be omitted.

6. Signature

7. Explanatory Note